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GAAS Guide - Standards  

CATEGORY: Accounting & Auditing
COURSE ID: CPGGST, VERSION 2.00
(54)
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3 CPE Credits
Level: Basic

In March 2006, the AICPA's Auditing Standards Board (ASB) issued multiple Statements on Auditing Standards (SAS) relating to the assessment of risk in an audit of financial statements. They were effective for audits of financial statements for periods beginning on or after December 15, 2006. The overall impact was to significantly enhance the audit risk assessment considerations and documentation, particularly in areas of professional judgment. The GAAS Guide - Standards provides an overview of generally accepted auditing standards.

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